What is the ruling regarding 'Umrah if a man has intercourse with his wife while he is in a state of ihram and before performing 'Umrah, then he re-enters ihram from Al-Taneem and completes the 'Umrah?

Once a person enters into the state of ihram for Hajj or Umrah, all prohibitions of ihram apply to them. If sexual intercourse occurs during ihram out of ignorance, the Umrah is valid, and there is no expiatory sacrifice (dam) upon the spouses if they are among those excused for ignorance. However, if sexual intercourse occurs without an excuse of ignorance, then the Umrah is invalidated, and it is obligatory to complete it, along with the obligation to perform a make-up Umrah, and a sheep or a camel is required from the spouses.